B. P. Singh, J. - (1.) These four appeals by special leave have been preferred by the revenue impugning the common judgment and order of the High Court of Madhya Pradesh at Jabalpur dated July 9, 1996 in M.C.C. Nos. 368-369 of 1993 and Misc. Petitions Nos. 2750 of 1984 and 3773 of 1987.
(2.) The question that arises for consideration in these appeals is whether on the facts and in the circumstances of the case the respondents are entitled to the refund of income-tax paid by them by way of advance tax and self-assessment tax in the event of assessment framed being nullified by the Tribunal on the ground of jurisdiction and there being no possibility of framing a fresh assessment. The High Court by its common judgment and order has answered the question in the affirmative rejecting the submission of the department that the refund must be limited to income-tax paid pursuant to order of assessment, other than income-tax paid by way of advance tax and self-assessment tax.
(3.) The facts of the case, in so far as they are relevant for the disposal of these appeals, are not in dispute. The respondents herein are the assessees and the assessment year in question is 1976-1977. The assessments were framed by the Income-tax Officer on August 23, 1980 under S. 143(3) read with S. 144-B of the Income-tax Act (hereinafter referred to as the Act) against which the assessees went in appeal to the Commissioner (Appeals). The appellate Commissioner by his order dated February 3, 1981 partly allowed the appeal on other points but rejected the contention urged on behalf of the assessees that the assessments made by the Income-tax Officer, Indore were without jurisdiction. The assessees went up in appeal before the Income-tax Appellate Tribunal. Their appeals were allowed by the Tribunal by its order dated January 14, 1984 which held that the assessment orders passed by the I.-T.O. (SIC)-1, Indore on August 23, 1980 were ab initio void on the ground that I.A.C. Assessment, Indore had no jurisdiction to deal with the pending reference under S. 144(N)(i) of the Act and to issue directions to the Income-tax Officer (SIC)-1, Indore under S. 144-B of the Act.;